Regulatory effect of improving environmental information disclosure under environmental tax in China: From the perspectives of temporal and industrial heterogeneity

doi:10.1016/j.enpol.2021.112760

CORC > 科技战略咨询研究院 > 中国科学院科技战略咨询研究院 > 可持续发展政策研究所

	Regulatory effect of improving environmental information disclosure under environmental tax in China: From the perspectives of temporal and industrial heterogeneity
	Zhang, Jinzhu ; Liu, Yu 8,9; Zhou, Meifang 7; Chen, Boyang 6; Liu, Yawen 8,9; Cheng, Baodong ; Xue, Jinjun 3,4,5; Zhang, Wei 2
刊名	ENERGY POLICY
	2022
卷号	164
关键词	Environmental information disclosure (EID) Environmental tax Regulatory effect Temporal heterogeneity Industrial heterogeneity CGE model
ISSN号	0301-4215
DOI	10.1016/j.enpol.2021.112760
文献子类	Article
英文摘要	The environmental tax has been extensively examined as a well-accepted environmental policy. However, few studies have examined the regulatory effects of informal environmental regulation measures, such as environ-mental information disclosure (EID) under environmental taxes. This study uses an environmental computable general equilibrium (CGE) model to test this effect in China empirically. Our results show that improvements in EID have a double dividend regulatory effect of strengthening pollutant emissions reduction and stimulating economic growth under environmental taxes, but this effect displays significant temporal and industrial het-erogeneities. The enhancing effect of EID on exhaust gas emissions reduction is more significant in the short run (-0.08% for SO2;-0.08% for NOX), whereas its economic stimulus effect is more prominent in the long run (0.09% for GDP). Nevertheless, improved EID has a weakening effect on wastewater discharge reduction. Improved EID quality can improve output for 64% and 93% of industries in the short and long term, respectively. However, significant non-uniformity is observed. In addition, improved EID quality can cause the energy con-sumption structure to shift from high-emissions coal toward other relatively cleaner alternatives in the long run. The study highlights that EID would be a beneficial supplement to formal environmental regulation measures.
WOS关键词	CORPORATE SOCIAL-RESPONSIBILITY ; DOUBLE DIVIDEND ; CARBON TAX ; CGE MODEL ; POLLUTION ; IMPACT ; INNOVATION ; EMISSIONS ; PROVINCE ; SCHEMES
WOS研究方向	Business & Economics ; Energy & Fuels ; Environmental Sciences & Ecology
语种	英语
WOS记录号	WOS:000807999300001
内容类型	期刊论文
源URL	[http://ir.casisd.cn/handle/190111/12065]
专题	可持续发展政策研究所
作者单位	1.Chinese Acad Environm Planning, State Environm Protect Key Lab Environm Planning, Beijing, Peoples R China 2.Nagoya Univ, SinoCarbon Carbon Neutral Innovat Joint Lab, Nagoya, Aichi, Japan 3.Hubei Univ Econ, Ctr Hubei Cooperat Innovat Emiss Trading Syst, Wuhan, Hubei, Peoples R China 4.Univ Int Business & Econ, Sch Int Econ & Trade, Beijing, Peoples R China 5.China Agr Univ, Coll Econ & Management, Beijing, Peoples R China 6.Beijing Technol & Business Univ, Sch Econ, Beijing, Peoples R China 7.Univ Chinese Acad Sci, Sch Publ Policy & Management, Beijing, Peoples R China 8.Chinese Acad Sci, Inst Sci & Dev, Beijing 100190, Peoples R China 9.Beijing Forestry Univ, Sch Econ & Management, Beijing, Peoples R China
推荐引用方式 GB/T 7714	Zhang, Jinzhu,Liu, Yu,Zhou, Meifang,et al. Regulatory effect of improving environmental information disclosure under environmental tax in China: From the perspectives of temporal and industrial heterogeneity[J]. ENERGY POLICY,2022,164.
APA	Zhang, Jinzhu.,Liu, Yu.,Zhou, Meifang.,Chen, Boyang.,Liu, Yawen.,...&Zhang, Wei.(2022).Regulatory effect of improving environmental information disclosure under environmental tax in China: From the perspectives of temporal and industrial heterogeneity.ENERGY POLICY,164.
MLA	Zhang, Jinzhu,et al."Regulatory effect of improving environmental information disclosure under environmental tax in China: From the perspectives of temporal and industrial heterogeneity".ENERGY POLICY 164(2022).